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Further discussion is provided on the findings of a postal questionnaire survey on current production management practices, reviewed in Part I. Recommendations are also made for a proactive approach by companies to improve their production management through the development and introduction of performance indicators and to improve the efficiency of the company by the use of appropriate production management techniques. Once a written outline of objectives, programme of work, timing and reporting mechanisms is in place, a management representative responsible for production is to be appointed. Overall, the findings suggest that a more professional approach is required to production management in the UK.

In this first of a two‐part series, the methodology for the research is described. This took the form of a postal questionnaire carried out in conjunction with the Institute of Industrial Managers to establish the current situation. The results were compared with a similar study carried out in 1980. Work on the questionnaire was supplemented by a series of interviews and in‐company work. This included measurement of the movement of materials through the system and machine utilisation, the results and conclusions from which are presented. Part II of the series proposes a methodology for sustained improvement of production management systems.

The adoption of International Public Sector Accounting Standards (IPSASs) in particular the Cash Basis IPSAS has now become a priority for the World Bank and other donors in less developed countries (LDCs). The paper explores the dissemination and implementation of the Cash Basis IPSAS in Nepal, a less developed country which is considered as one of the front-runners in terms of embracing the Cash Basis IPSAS.

The paper draws on diffusion theory to explain the internal and external factors related to the adoption and implementation of the Cash Basis IPSAS in the Nepali public sector. Data for the paper are derived from document analysis and semi-structured interviews.

The study shows that the adoption and implementation of the Cash Basis IPSAS in Nepal has become more of rhetoric than reality. Claims that the Cash Basis IPSAS is gaining popularity and widespread success across less developed countries are therefore contentious.

The case of Nepalese central government may not be adequate to generalise the adoption of the cash basis IPSAS in all less developed countries. Nonetheless, the study provides an overview of on-going public sector accounting reforms in less developed countries.

The paper emphasises the need for the identification of good accounting practices for less developed countries rather than forcing them into symbolic acceptance of the Cash Basis IPSAS. An example of such a good practice can be the promotion of certain aspects of modified cash accounting.

Various authors allege that the theory of group selection is inconsistent with methodological individualism, and therefore analysts must reject at least one of these principles. The present article argues for their compatibility. The meaning of methodological individualism is clarified, and the new version of group selection (articulated by Wilson & Sober, 1994, 1998) is explained. The two principles are then incorporated into a single methodological approach. Group selection affects the assumptions made about the kind of individuals who populate social scientific models, while methodological individualism requires models’ conclusions to follow from the actions and interactions of those individuals.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.